Accountancy partnerships in California are subject to specific rules and regulations that must be followed to remain in compliance. In this blog, we will discuss some rules governing the use of partnership names.
Naming Your Accountancy Partnership
The name of the firm must meet the requirements set forth in sections 5060 and 5073 of the Business and Professions Code (BPC) and section 75.5 of Title 16 of the California Code of Regulations (CCR). Limited liability partnerships must include “LLP” or “RLLP” in their name style. It is important to consult legal counsel for guidance on firm structure and whether a particular firm name would be considered false and misleading.
Fictitious names can be registered with the California Board of Accountancy (CBA) [https://www.dca.ca.gov/cba/] if a CPA or PA wants to practice under a different name than the one they hold a license. There is no fee to register a fictitious name.
Navigating the complexities of establishing and maintaining an accountancy partnership in California can be challenging. It is essential to remain in compliance with the CBA’s rules and regulations to ensure the continued success of your partnership. This blog is intended as an introduction to the subject and is not a comprehensive description of all such requirements.
This blog is written as of June 2025. Recommendations and legal requirements are changing rapidly, so please continue to review our legal updates or review postings on relevant government websites.
All blogs on this site are for educational purposes only, do not constitute legal advice or opinion, and should not be applied to your situation or any specific situation without consultation with counsel. Strategy Law, LLP does not provide any legal advice concerning any matter discussed in a blog except upon formal engagement, including, without limitation, execution of Strategy Law, LLP’s formal legal services agreement, and with respect to specific factual situations. No blog constitutes a guaranty, warranty, or prediction regarding the result of any legal matter discussed in the blog or any representation.
